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[Cites 0, Cited by 0] [Section 87(22)] [Section 87] [Entire Act]

State of Arunachal Pradesh - Subsection

Section 87(22)(c) in Arunachal Pradesh Goods Tax Act, 2005

(c)the goods are sold to a person in Arunachal Pradesh, are delivered to a person in Arunachal Pradesh or are otherwise used or consumed in Arunachal Pradesh, the goods shall be treated as being for consumption, use or sale in Arunachal Pradesh at that time and the importer shall be liable to pay to the Commissioner the amount of tax unpaid on the goods and a penalty equal to the amount of tax owed on the goods.